Text on transfer pricing rules now goes to the Senate for review.
Federal Revenue Service determines that change of secondary activity does not imply change of branch for the purpose of compensation of tax net operating losses (NOLs).
Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years.
Can the Financial Compensation for Mineral Exploitation be excluded from the calculation basis of these taxes?
Fundamentals of MP 1,152/22 and the arm's length principle
PLP No. 79/2023 provides for extension of the term until 2042 and revoke the gradual reduction for tax incentives as of 2029
A decision by the STF reinforces the importance of previously evaluating the risks involved in the use of res judicata resulting from applications for mandamus of this nature.
The conversion of MP 1,152/22, the taxpayer's option in 2023, and businesses restructurings
Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years
In the last article of the series, we take stock of the judgments of the 3rd Panel of the CSRF.
The main judgments of the 2nd Panel of the CSRF.
Starting a series of three articles, we analyze the past year and take stock of the judgments of the 1st Panel of the CSRF.
The package of measures, called "Zero Litigation", modifies the processing of administrative tax proceedings and establishes new models for settlements or installment plans.
Decree 11.374/23 recovers amounts of the Additional Freight for Renewal of the Merchant Navy in force until January 1st of this year.
Decree 11,374/23 modifies rates established by Decree 11,322/22.
